Resignation is defined as the act of giving up or the act of an officer by which he declines his office and renounces the further right to use it. To constitute a complete and operative act of resignation, the officer or employee mush show a clear intention to relinquish or surrender his position accompanied by the act of relinquishment. Resignation implies an expression of the incumbent in some form, express or implied, of the intention to surrender, renounce and relinquish the office, and its acceptance by competent and lawful authority.
Resignation of elective barangay officials shall be deemed effective upon acceptance by the city of municipal mayor concerned.
Copies of the resignation letters of elective local officials, together with the action taken by the aforesaid authorities shall be furnished the Department of the Interior and Local Government (DILG).
The resignation shall be deemed accepted if not acted upon by the authority concerned within fifteen working days from receipt thereof.
Irrevocable resignations by sanggunian members shall be deemed accepted upon presentation before an open session of the sanggunian concerned and duly entered in its records. This provision does not apply to sanggunian members who are subject to recall elections or to cases where existing laws prescribe the manner of acting upon such resignations.